Is sure betting legal? Tax and legality in Austria and Germany

The short answer

Sports betting is legal in Austria, and in Germany with bookmakers that hold a German licence. Sure betting and value betting are ordinary bets at prices the bookmaker chose to offer. Comparing prices, and betting at more than one bookmaker, is legal too. Using software to find the prices doesn't change what the bets are.

Winnings from private betting are generally not subject to income tax in either country; large-scale, business-like betting can be judged differently. The betting taxes that do exist are charged on the stake and owed by the bookmaker, but some bookmakers pass them on to you, and that matters a lot for small margins.

Austria

Is sports betting legal?

Yes. In Austria sports betting is generally not treated as gambling under the federal Glücksspielgesetz, so it is not part of the federal gambling monopoly. The federal states (Länder) regulate betting in their own laws, for example the Vienna Betting Act. Many online bookmakers that serve Austrian customers hold a licence from another EU country, such as Malta, and some also hold a licence from a federal state.

A reform of the Glücksspielgesetz was before parliament in autumn 2026. As far as we know it is aimed mainly at online casino games, not sports betting, but it's worth checking once it is passed.

Income tax

Winnings from private betting are generally not subject to income tax in Austria; large-scale, business-like betting can be judged differently. Whether your own activity could ever be treated as a business is a question for a tax adviser.

The Wettgebühr

Austria charges a betting fee, the Wettgebühr (Gebührengesetz § 33 TP 17). Since 1 April 2025 it is 5% of the stake; before that it was 2%. The bookmaker owes it, not you. Many bookmakers absorb it; some pass it on by reducing the stake or the payout. A 5% deduction is larger than a typical 1–2% sure-bet margin, so a passed-on fee can turn a sure bet into a loss. Where we know that a bookmaker passes the fee on, ArbVantage prices it in. Always check the bet slip.

Germany

Is sports betting legal?

Yes, with licensed bookmakers. Under the Glücksspielstaatsvertrag 2021 (the interstate treaty on gambling), online sports betting needs a German licence. The joint gambling authority of the states, the Gemeinsame Glücksspielbehörde der Länder (GGL), publishes the official list of licensed operators, the so-called whitelist. If you live in Germany, only bet with bookmakers on that list. Betting with unlicensed operators is not legal for German residents and gives you little protection if there is a dispute.

The 5.3% betting tax

Germany taxes sports bets at 5.3% of the stake (Rennwett- und Lotteriegesetz). Some bookmakers absorb the tax completely. Others deduct it from your stake or your payout. That deduction can wipe out a 1–2% sure bet on its own. ArbVantage prices the tax in where we know how a bookmaker handles it, but the sources are not always reliable, so check the bet slip before you rely on a margin.

LUGAS and the €1,000 deposit limit

Licensed operators in Germany are connected to a central system called LUGAS. By default, your deposits across all licensed bookmakers together are capped at €1,000 a month. Higher limits are possible only after an affordability check. Winnings on your accounts don't count as deposits, but if you withdraw from one bookmaker and pay in at another, that payment does count. In practice, a larger bankroll takes several months to build in Germany. Our bankroll guide covers how to plan for it.

Income tax

Private betting winnings are generally not income-taxed in Germany, because they don't fall under any of the types of income in the income tax law. Betting on a commercial scale, as a business, can be treated differently. If your volume is large, ask a Steuerberatung.

Unlicensed and offshore bookmakers

ArbVantage lists dozens of bookmakers, including some that hold no German or Austrian licence. We never hide them. Instead, next to the bookmaker we show a neutral flag for the country you bet from (set in Settings), so you can decide for yourself:

• Germany: "Not licensed in Germany (GGL whitelist)" for bookmakers that aren't on the official GGL list.
• Austria: "Not licensed in Austria" where we found no Austrian licence, "Licence in Austria not confirmed by us" where we couldn't confirm one either way, and "Blocks visitors from Austria" where the site turns Austrian customers away.

The flags come from our own check of the official lists as of October 2026. They can be out of date, so they don't replace a look at the bookmaker's own licence details.

For German residents the rule is simple: only GGL-licensed bookmakers are legal. In Settings, tick only the bookmakers you are allowed to use, and the feed shows only opportunities you can place. In Austria the picture is less clear-cut, because licensing sits with the federal states; check a bookmaker's licence details before you open an account.

Limits are a contract matter, not a legal one

Bookmakers may limit stakes, remove promotions or close accounts that win steadily. That is allowed under the terms you accepted. It's a commercial risk, not a legal one, and our guide to bookmaker limits explains it.

The real legal risk is what some people do after being limited: betting through someone else's account, opening a second account, or giving false details. That breaks the bookmaker's terms and can break the law. Bet only in your own name, with your own money. Don't bet through a partner's, friend's or family member's account: it breaks bookmaker terms and can cost both of you the balance. If they want to take part, they need their own accounts; our limits guide explains how inviting friends fits in.

What ArbVantage is, and isn't

ArbVantage is software and information. We compare prices and do the maths; you decide every bet. We don't take bets, we don't pass bets to bookmakers, we don't hold your money and we never ask for your bookmaker logins. Your money stays in your own bookmaker accounts, in your name. See our disclaimer for the details.

Keep records anyway

Even where winnings aren't taxed, a clean record helps. Your bank statements will show many betting deposits and withdrawals, and some banks and lenders look at that. Keep:

• every bet: date, bookmaker, event, market, odds, stake, result;
• every deposit and withdrawal, per bookmaker;
• balances at the start and end of each year.

ArbVantage's bet tracker logs your bets and exports them as a CSV file you can keep or hand to a tax adviser. Using a separate bank account or card for betting also makes questions easier to answer.

Betting involves risk, even with sure bets: prices move, bets get voided. Only use money you can do without. Our responsible gambling page lists free help in Austria and Germany.

Not betting, legal or tax advice. 18+. As of October 2026.